Commenting on EXPOSURE DRAFTS – How can you help?

The INTOSAI professional pronouncements are important for the good performance of Supreme Audit Institutions. They should be relevant and useful to the SAI community, setting minimal requirements for high quality work. The INTOSAI Standard Setting needs your professional knowledge to maintain the quality of the INTOSAI Framework of Professional Pronouncements (IFPP).

We need you! But how can you help?

The public auditing community and other stakeholders are able to comment on all drafts, before their endorsement, according to the INTOSAI due process for developing, revising and withdrawing pronouncements.

The exposure documents are the result of the work of expert groups that plan and draft new standards and guidelines. The exposure phase is your chance to comment on the drafts and contribute to clear, consistent and relevant INTOSAI Guidance to improve quality in auditing.

Just go to the STANDARD SETTING section on the website. There you can find the status of every document that is currently under development and all documents related to it. You can subscribe to follow individual projects and be notified by email when they change status.

Under the projects that are OPEN FOR COMMENTS, you can find the Draft Pronouncement and the Explanatory Memorandum. In the Explanatory Memorandum the project group provides background information on the document and, sometimes, specific questions that they want you to answer.

The exposure drafts are open for comments for 90 days and comments can be sent in all official INTOSAI languages: English, Spanish, French, German and Arabic.

After the exposure period all comments are analyzed by the project group and changes are made accordingly. All comments and analysis are published on the project page at

The resulting endorsement version is also published at the website, but it takes effect only when the Governing Board refers it to the International Congress of Supreme Audit Institutions (INCOSAI).

As you can see, the development process for new INTOSAI pronouncements is long and rigorous. Your comments are essential to improve the overall quality of the framework!